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The variance that measures the amount of variable overhead that should have been saved (or incurred) because of the efficient (or inefficient) use of the measurement base is the

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Answer: A)Variable overhead spending variance

Step-by-step explanation:

The Variable Overhead spending variance shows the difference between the amount that was spent and the amount that should have been spent on a variable overhead.

In so doing it shows the variable overhead that should have been saved (incurred) due to efficient (inefficient) use of resources because a favorable (unfavorable) variance would mean that the company outperformed (underperformed) their estimates by being more efficient (inefficient).

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